Due Process Institute FY2021 filing

Not tax-deductible

Washington, DC501(c)(4)Crime & LegalEIN 82-4145852Revenue $572K in FY2021

On file with the IRSidueprocess.org700 Pennsylvania Ave Se Ste 560, 20003-2551 · Washington, DCTax-exempt since May 2020

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The mission of Due Process Institute is to honor, preserve, and restore Due Process rights in our criminal legal systems guaranteed in the united states constitution by advocating the primacy of these rights and values in a free society.

72¢ of each $1 spent went to programs.
$306K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $45K a year · 7% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$306K
to officers and key staff · 46% of spending
Concern: pay to officers and key staff is 46% of spending; over 30%.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 7.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $925K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$34K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 12 voting members
Looks good: 11 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$572K
-30% vs prior year
Spent
$661K
To programs
72%
Net assets
$707K
By yearFY2020–FY2024
Revenue
$572K
FY2021▼ -30%
Tap a bar for its year
Revenue by fiscal year
FY2020$814K
FY2021$572K
FY2022$369K
FY2023$574K
FY2024$977K
Expenses
$661K
FY2021▼ -4%
Tap a bar for its year
Expenses by fiscal year
FY2020$687K
FY2021$661K
FY2022$671K
FY2023$744K
FY2024$766K
Net assets
$707K
FY2021▼ -11%
Tap a bar for its year
Net assets by fiscal year
FY2020$796K
FY2021$707K
FY2022$405K
FY2023$235K
FY2024$454K

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2020.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $473K Management & general 27% · $177K Fundraising 2% · $11K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

14 people listed on the 990; $306K paid to officers and key staff.

Part VII, Section A · reportable compensation
President/CEO
$175,000Pt VII · Sec A
Director, Rule of Law Initiatives
$130,945Pt VII · Sec A
Director and Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director and Treasurer
$0Pt VII · Sec A

Shana-Tara O'Toole’s $175K as President/CEO is at the 97th percentile of top reported officer pay among 1404 $100K–1M crime & legal nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Shana-Tara O'Toole$175,000$175,000$175,000$175,000$181,731
Jason Pye$168,280$168,928$149,242$130,945—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Due Process Institute executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Advocates for and restores constitutional due process rights in criminal legal systems.

Provided by the organization

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2 programs · $473K · in their own filed words · FY2021
01

Policy Work

Federal and state: due process institute's policy staff works alone and in harmony with many diverse coalitions on bipartisan criminal legal issues to address key issues of importance to the institute's mission, including supporting: criminal sentencing reform; criminal discovery reform; criminal grand jury reform; prison reform…

$470Kprogram expense
02

Cle Programs

In addition to its policy work, due process institute develops and executes continuing legal education (cle) events for attorneys. Unfortunately, COVID-19 complications ultimately prevented the organization's presentation of its annually scheduled supreme court criminal law event or other cle programs.

$3Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Action Now INCFY2024$500K
Total grants receivedfrom 3 funders$925K
See all 3 funders →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$572K
Ln 12
Gifts and grantsLn 1h$572K
Money outPt IX
$661K
Ln 25
Programscol B$473K
Managementcol C$177K
Fundraisingcol D$11K
Owns and owesPt X
$707K
net assets · Ln 32
Cash and savingsLn 1–2$413K
Total assetsLn 16$741K
LiabilitiesLn 26$34K
PeoplePt VI, VII
14
listed · VII A
PaidVII A2
Voting boardVI 1a12
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$572K
Total revenueLn 12$572K
Assets in detailPt X, end of year
CashLn 1$413K
Cash and savings togetherLn 1–2$413K
Land, buildings, equipmentLn 10c$32K
Other assetsLn 15$282K
Total assetsLn 16$741K
LiabilitiesLn 26$34K
Net assetsLn 32$707K
OperationsPt I, VI
EmployeesI 55
VolunteersI 625
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$594K$413K
Land, buildings, equipmentLn 10c$43K$32K
Total assetsLn 16$825K$741K
LiabilitiesLn 26$29K$34K
Net assetsLn 32$796K$707K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$175K$130K$42K$3K
Other salaries and wagesLn 7$181K$135K$43K$3K
Pension plan contributionsLn 8$8K$5K$2K$187
Other employee benefitsLn 9$15K$2K$13K$39
Payroll taxesLn 10$27K$21K$6K$296
Legal feesLn 11b$211$211
Accounting feesLn 11c$19K$19K
Other fees for servicesLn 11g$5K$5K
Advertising and promotionLn 12$3K$2K$235
Office expensesLn 13$55K$44K$10K$646
OccupancyLn 16$147K$109K$35K$3K
TravelLn 17$595$595
Conferences, conventions and meetingsLn 19$2K$2K
Depreciation, depletion and amortizationLn 22$11K$8K$3K$202
InsuranceLn 23$12K$9K$3K$217
Total functional expensesLn 25$661K$473K$177K$11K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $977K$766K$211K$454K 990 PDF
FY2023 $574K$744K−$170K$235K 990 PDF
FY2022 $369K$671K−$302K$405K 990 PDF
FY2021 Viewing $572K$661K−$89K$707K 990 PDF
FY2020 $814K$687K$127K$796K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $571,950 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $803,703$571,950
I-9 Program service revenuePrior year $1,000$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $9,147$0
I-12 Total revenuePrior year $813,850$571,950
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $347,324$405,665
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $339,258$255,751
I-18 Total expensesPrior year $686,582$661,416
I-19 Revenue less expensesPrior year $127,268−$89,466
Part VI · Governance 11 of 12 board members independent, 2 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members11
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $571,950 across 3 lines filed
VIII-1f All other contributions, gifts and grants$571,950
VIII-1h Total contributions, gifts and grants$571,950
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$571,950
Part IX · Statement of functional expenses $661,416 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $130,298 · Management $41,583 · Fundraising $3,119$175,000
IX-7 Other salaries and wagesPrograms $134,696 · Management $42,987 · Fundraising $3,224$180,907
IX-8 Pension plan contributionsPrograms $5,029 · Management $2,414 · Fundraising $187$7,630
IX-9 Other employee benefitsPrograms $1,635 · Management $13,380 · Fundraising $39$15,054
IX-10 Payroll taxesPrograms $20,506 · Management $6,272 · Fundraising $296$27,074
IX-11b Legal feesManagement $211$211
IX-11c Accounting feesManagement $19,390$19,390
IX-11g Other fees for servicesPrograms $5,312$5,312
IX-12 Advertising and promotionPrograms $2,316 · Management $235$2,551
IX-13 Office expensesPrograms $44,143 · Management $10,453 · Fundraising $646$55,242
IX-16 OccupancyPrograms $109,468 · Management $34,935 · Fundraising $2,620$147,023
IX-17 TravelPrograms $595$595
IX-19 Conferences, conventions and meetingsPrograms $1,955$1,955
IX-22 Depreciation, depletion and amortizationPrograms $8,401 · Management $2,681 · Fundraising $202$11,284
IX-23 InsurancePrograms $9,075 · Management $2,896 · Fundraising $217$12,188
IX-25 Total functional expensesPrograms $473,429 · Management $177,437 · Fundraising $10,550$661,416
Part X · Balance sheet $740,897 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $594,159$413,207
X-9 Prepaid expenses and deferred chargesStart of year $0$13,451
X-10c Land, buildings and equipment, netStart of year $43,255$31,970
X-15 Other assetsStart of year $188,079$282,269
X-16 Total assetsStart of year $825,493$740,897
X-17 Accounts payable and accrued expensesStart of year $16$2,100
X-25 Other liabilitiesStart of year $29,132$31,918
X-26 Total liabilitiesStart of year $29,148$34,018
X-27 Net assets without donor restrictionsStart of year $795,345$706,879
X-28 Net assets with donor restrictionsStart of year $1,000$0
X-32 Total net assets or fund balancesStart of year $796,345$706,879
X-33 Total liabilities and net assetsStart of year $825,493$740,897
Part XI · Reconciliation of net assets $706,879 net assets at year end
XI-1 Total revenue$571,950
XI-2 Total expenses$661,416
XI-3 Revenue less expenses−$89,466
XI-4 Net assets at start of year$796,345
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$706,879

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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